Local Authorities' VAT status

Dear HM Revenue & Customs,

Please supply a list of Local Authorities (district, town, city and
county councils, police, fire, ambulance services, NHS Trusts,
etc., etc., etc.) operating within the political boundaries of the
UK and their VAT registration numbers. Also, where known, their
Company Registration Numbers.

Yours faithfully,

James Moore

Dear HM Revenue & Customs,

Please pass this on to the person who conducts Freedom of
Information reviews.

I am writing to request an internal review of HM Revenue &
Customs's handling of my FOI request 'Local Authorities' VAT
status'.

It is my understanding that VAT numbers are issued to any corporate
body which turns over a certain amount during any one financial
period, and that the numbers issued are publicly available
information (printed on receipts!), therefore I would ask what is
the objection to providing a comprehensive list of LA's VAT
numbers?

I would also like to ask, if there is no such listing available nor
possible, then how can Local Authorities claim to be able to use
Commercial Statute in ANY litigatory situation, how can they levy
and collect taxes, and how can they use the civil court system
(nay, *own* part of it!) to enforce its own set of rules where our
children are concerned? If they do not follow the rule of
commercial Statute by registering for VAT as any corporation or
body turning over X amount *is required by commercial statute to
do* why do they get to pick and choose which rules to follow and
which to completely ignore and Joe Public does not?

A full history of my FOI request and all correspondence is
available on the Internet at this address:
http://www.whatdotheyknow.com/request/lo...

Yours faithfully,

James Moore

Dear HM Revenue & Customs,

Please pass this on to the person who conducts Freedom of
Information reviews.

I am writing to request an internal review of HM Revenue &
Customs's handling of my FOI request 'Local Authorities' VAT
status'.

It is my understanding that VAT numbers are issued to any corporate
body which turns over a certain amount during any one financial
period, and that the numbers issued are publicly available
information (printed on receipts!), therefore I would ask what is
the objection to providing a comprehensive list of LA's VAT
numbers?

I would also like to ask, if there is no such listing available nor
possible, then how can Local Authorities claim to be able to use
Commercial Statute in ANY litigatory situation, how can they levy
and collect taxes, and how can they use the civil court system
(nay, *own* part of it!) to enforce its own set of rules where our
children are concerned? If they do not follow the rule of
commercial Statute by registering for VAT as any corporation or
body turning over X amount *is required by commercial statute to
do* why do they get to pick and choose which rules to follow and
which to completely ignore and Joe Public does not?

Additionally, how would a body not registered with HMRC be able to
obtain BUSINESS INSURANCE, PUBLIC LIABILITY, and EMPLOYER INDEMNITY
without a HMRC REFERENCE or VAT NUMBER?

A full history of my FOI request and all correspondence is
available on the Internet at this address:
http://www.whatdotheyknow.com/request/lo...

Yours faithfully,

James Moore